Company No: 05650435 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

Directors	L G Marks (Appointed 01 July 2024)
	A L Martin Smith (Appointed 25 January 2025)
	R G Williams (Resigned 25 January 2025)

Secretary

H G Williams

Registered office	2nd Floor
	168 Shoreditch High Street
	E1 6RA
	London
	United Kingdom

Company number

05650435 (England and Wales)

Accountant	Kreston Reeves LLP
	2nd Floor
	168 Shoreditch High Street
	London
	E1 6RA

	Note	2025		2024
		£		£
Fixed assets
Investments	3	0		818,138
		0		818,138
Current assets
Debtors	4	879,329		71,652
		879,329		71,652
Creditors: amounts falling due within one year	5	( 3,660)		( 3,040)
Net current assets		875,669		68,612
Total assets less current liabilities		875,669		886,750
Provision for liabilities	6	0		( 158,646)
Net assets		875,669		728,104
Capital and reserves
Called-up share capital	7	1		1
Revaluation reserve		0		301,537
Profit and loss account		875,668		426,566
Total shareholder's funds		875,669		728,104

For the financial year ending 30 June 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Rubyhill (Mount View) Limited (registered number: 05650435) were approved and authorised for issue by the Board of Directors on 10 April 2026. They were signed on its behalf by:

L G Marks Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Rubyhill (Mount View) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2nd Floor, 168 Shoreditch High Street, E1 6RA, London, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Finance costs

Finance costs are charged to the Profit and Loss Account over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, excluding directors	0		0

3. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 July 2024	818,138		818,138
Disposals	( 819,785)		( 819,785)
Foreign exchange movement	13,202		13,202
Distributions	(11,555)		(11,555)
At 30 June 2025	0		0
Carrying value at 30 June 2025	0		0
Carrying value at 30 June 2024	818,138		818,138

4. Debtors

	2025		2024
	£		£
Amounts owed by Group undertakings	879,328		71,651
Other debtors	1		1
	879,329		71,652

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Other creditors	3,660		3,040

6. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 158,646)		( 121,843)
Credited/(charged) to the Profit and Loss Account	158,646		( 36,803)
At the end of financial year	0		( 158,646)

The deferred taxation balance is made up as follows:

	2025		2024
	£		£
Revaluation of tangible assets	0		( 158,646)

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1		1

8. Ultimate controlling party

The company regards Rubyhill Properties Limited as its immediate parent company and Cardinal Group Limited as its ultimate parent company.

The company considers its ultimate control relationship to be the directors of Cardinal Group Limited.

All companies mentioned above are registered in England and Wales.